Kiribati

JUDGMENT CALL (flagged): No general net wealth tax identified, but evidence is omission-based rather than an explicit denial. Kiribati has no PWC Worldwide Tax Summaries coverage at all (neither a dedicated country page nor a listing on PWC's cross-country wealth-tax quick chart). The official Ministry of Finance and Economic Development taxation page describes Kiribati's tax system as comprising income tax, business tax, and goods and services tax (GST), administered by the Tarawa Tax Office, with no wealth or net-worth tax mentioned. This official page carries no explicit 'last reviewed' date; asOf is this session's retrieval date.